Audit Guide: Analytical Procedures 2017 (AICPA Audit Guide) - Softcover

AICPA

Softcover

ISBN 10: 1945498889 ISBN 13: 9781945498886

Publisher: Wiley, 2018

Synopsis

Updated as of October 1, 2017, This bookincludes relevant guidance contained in applicable standards and other technical sources. The guide summarizes applicable requirements and practices and delivers how-to advice for handling analytical procedures used in audits. The included case study illustrates the use of analytical procedures in planning and substantive testing, utilizing trend analysis, ratio analysis, reasonableness testing, and regression analysis. The remaining appendixes include examples of financial ratios and a comparison of the key provisions of the risk assessment standards.

About this title

About the Author

Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.
The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

Edition details

• Publisher: Wiley
• Publication date: 2018
• Language: English
• ISBN 10: 1945498889
• ISBN 13: 9781945498886
• Binding: Paperback
• Edition number: 1
• Number of pages: 96